I denna framställning görs en kritisk granskning och analys av samspelet mellan regelverken för beskattning av incitamentsprogram och beskattning av ägare till fåmansföretag. Framställningen ämnar precisera hur olika rättigheter som följer av incitamentsprogram ska klassificeras skatterättsligt, när beskattningstidpunkten inträder och slutligen hur beskattningen påverkas av att programmet införs i ett fåmansföretag. Programmen utlöser enligt gällande rätt skatt i inkomstslagen tjänst och kapital. När en programdeltagare erhåller en rättighet utan att betala marknadsmässig ersättning uppstår en förmån. Denna ska, om rättigheten inte följer av en kvalificerad personaloption, alltid beskattas i inkomstslaget tjänst. Vad som blir centralt för beskattningen av incitamentsprogram är när beskattningstidpunkten för rättigheten infaller, vilket avgörs av hur rättigheten skatterättsligt klassificeras. Möjliga klassificeringar är: värdepapper, personaloption eller inget av dessa. I regel strävar både utfärdare och deltagare av incitamentsprogram efter en så tidig beskattningstidpunkt som möjligt. Ju tidigare förmånsbeskattning, desto mindre andel av rättighetens framtida värdeuppgång kommer beskattas i inkomstslaget tjänst och vara föremål för sociala avgifter. Införs programmet i ett fåmansföretag måste emellertid också det s.k. 3:12-regelverket beaktas. Om programdeltagaren är verksam i betydande omfattning kommer denne träffas av klyvningsreglerna i 3:12-regelverket och i stort sett all värdeuppgång kommer då beskattas i inkomstslaget tjänst – oavsett när den ovan nämnda beskattningstiden infaller. Framställningen pekar på att merparten av de som erbjuds att delta i incitaments-program i ett fåmansföretag kommer att träffas av klyvningsreglerna i 3:12-regelverket. Effekten blir då, oavsett skatterättslig kvalificering av incitamentsprogrammet, att beskattningen av programdeltagare i fåmansföretag förfelas på grund av 3:12-reglerna. Dagens rättsläge innebär att fåmansföretagens incitamentsverktygslåda är kraftigt begränsad. För att säkerställa konkurrenskraften för innovativa och entreprenöriella bolag med begränsad tillgång till kapital för löner till nyckelkompetens, måste dessa företag ges tillgång till hela arsenalen i incitamentsverktygslådan.

Smart devices have become one of the fundamental communication and computing devices in people's everyday lives over the past decade. Their various sensors and wireless connectivity have paved the way for a new application area called mobile crowdsensing where sensing services are provided by using the sensor outputs collected from smart devices. A mobile crowdsensing system's service quality heavily depends on the participation of smart device users who probably expect to be compensated in return for their participation. Therefore, mobile crowdsensing applications need incentive mechanisms to motivate such people into participating. In this thesis, we first defined a reverse auction based incentive mechanism for a representative mobile crowdsensing system. Then, we integrated the Vickrey-Clarke- Groves mechanism into the initial incentive mechanism so as to investigate whether truthful bidding would become the dominant strategy in the resulting incentive mechanism. We demonstrated by theoretical analysis that overbidding was the dominant strategy in the base incentive mechanism, whereas truthful bidding was the dominant strategy in the derived incentive mechanism when the VCG mechanism was applicable. Finally, we conducted simulations of both incentive mechanisms in order to measure the fairness of service prices and the fairness of cumulative participant earnings using Jain's fairness index. We observed that both the fairness of service prices and the fairness of cumulative participant earnings were generally better in the derived incentive mechanism when the VCG mechanism was applied. We also found that at least 70% of service requests had fair prices, while between 5% and 85% of participants had fair cumulative earnings in both incentive mechanisms.

Share-based incentive programs have become increasingly common in Sweden. At the same time, there is criticism of whether these have a positive effect on companies or not. The programs are intended to solve the so-called principal-agent problem, which arises when the ownership and control in a company are separated. Share-based incentive programs are intended to solve this dilemma by making the employees who participate in the program’s shareholders of the company. This study has examined whether share-based incentive programs benefit the companies’ shareholders. The study investigates this by using a first-difference method, based on the publicly traded companies at Nasdaq Stockholm. The study takes support from the principal-agent theory, the managerial power theory, and other studies within the field. The result from the study shows that there is no significant difference between the companies that use the share-based incentive programs and the companies that do not. Based on this result, it is concluded that share-related incentive programs do not benefit shareholders. / Aktierelaterade incitamentsprogram blir allt vanligare i Sverige. Samtidigt finns det kritik mot huruvida dessa har en positiv effekt för företag eller inte. Programmen är tänkta att lösa det så kallad agentproblemet, som uppstår när ägandet och kontrollen i företag är separerade. Aktierelaterade incitamentsprogram är tänkta att lösa detta dilemma genom att göra de anställda som deltar i programmen till aktieägare i företaget. Denna studie har därför valt att undersöka huruvida aktierelaterade incitamentsprogram gynnar bolagets aktieägare. Studien undersöker detta genom att använda sig av en first-difference metod som baseras på bolagen på Stockholmsbörsen. Studien tar stöd från agentteorin, managerial power teorin samt tidigare forskning inom området. Resultatet från studien visar att det inte finns någon signifikant skillnad mellan bolagen som använder sig av de aktierelaterade incitamentsprogrammen och bolagen som inte använder sig av programmen. Utifrån detta resultat dras slutsatsen att aktierelaterade incitamentsprogram inte gynnar aktieägare.

In the recent years there has been a great deal of attention on the optimal demand and supply side strategy. The increase in renewable energy sources and the expansion in demand response programmes has shown the need for a robust power system. These changes in power system require the control of the uncertain generation and load at the same time. Therefore, it is important to provide an optimal scheduling strategy that can meet an adequate energy mix under demand response without affecting the system reliability and economic performance. This thesis addresses the following four aspects to these changes. First, a renewable obligation model is proposed to maintain an adequate energy mix in the economic dispatch model while minimising the operational costs of the allocated spinning reserves. This method considers a minimum renewable penetration that must be achieved daily in the energy mix. If the renewable quota is not achieved, the generation companies are penalised by the system operator. The uncertainty of renewable energy sources are modelled using the probability density functions and these functions are used for scheduling output power from these generators. The overall problem is formulated as a security constrained economic dispatch problem. Second, a combined economic and demand response optimisation model under a renewable obligation is presented. Real data from a large-scale demand response programme are used in the model. The model finds an optimal power dispatch strategy which takes advantage of demand response to minimise generation cost and maximise renewable penetration. The optimisation model is applied to a South African large-scale demand response programme in which the system operator can directly control the participation of the electrical water heaters at a substation level. Actual load profile before and after demand reduction are used to assist the system operator in making optimal decisions on whether a substation should participate in the demand response programme. The application of these real demand response data avoids traditional approaches which assume arbitrary controllability of flexible loads. Third, a stochastic multi-objective economic dispatch model is presented under a renewable obligation. This approach minimises the total operating costs of generators and spinning reserves under renewable obligation while maximising renewable penetration. The intermittency nature of the renewable energy sources is modelled using dynamic scenarios and the proposed model shows the effectiveness of the renewable obligation policy framework. Due to the computational complexity of all possible scenarios, a scenario reduction method is applied to reduce the number of scenarios and solve the model. A Pareto optimal solution is presented for a renewable obligation and further decision making is conducted to assess the trade-offs associated with the Pareto front. Four, a combined risk constrained stochastic economic dispatch and demand response model is presented under renewable obligation. An incentive based optimal power dispatch strategy is implemented to minimise generation costs and maximise renewable penetration. In addition, a risk-constrained approach is used to control the financial risks of the generation company under demand response programme. The coordination strategy for the generation companies to dispatch power using thermal generators and renewable energy sources while maintaining an adequate spinning reserve is presented. The proposed model is robust and can achieve significant demand reduction while increasing renewable penetration and decreasing the financial risks for generation companies. / Thesis (PhD (Electrical Engineering))--University of Pretoria, 2020. / Electrical, Electronic and Computer Engineering / PhD (Electrical Engineering) / Unrestricted

The field of Landscape Architecture can further develop a niche for the design of sustainable productive landscapes. This study attempts to understand a major stakeholders’ perceptions and use of riparian buffers and other conservation practices for water quality in an agricultural watershed of Mississippi. A survey was distributed to agricultural producers in the Big Sunflower Watershed of the MS Delta. The survey informs the interested parties of producers’ perceptions and uses of riparian forested buffers, perceptions and uses of conservation practices that restore water quality, perceptions of their environment, perceptions of surface water quality, enrollment of governmental incentive programs, and utilization of digital technology. Analysis of this data could lead to a better understanding of the knowledge and attitudes farmers have of the riparian systems and watershed processes at work within the region and factors that influence the farmers’ decisions of implementing conservation plans.

Construction zones can greatly affect the traffic flow on roadways, especially when lane closures are required. Traditionally, the Utah Department of Transportation (UDOT) has used traffic management specifications that only allow lane closures and road work to be done during predetermined hours or specifications that require a certain number of lanes to be open at all times. Recently, mobility-based work-zone traffic flow maintenance has been considered. This method requires continuous monitoring of mobility-based performance data and a mechanism to send alerts to the contractors when the mobility data does not meet the standards set by the specifications. UDOT recently tested mobility-based performance specifications at an urban arterial work zone and studied issues related to implementation of mobility-based performance specifications. Parallel to this experiment, UDOT funded a study to develop guidelines for implementing mobility-based performance specifications to manage traffic flow in work zones. Dynamically collecting mobility-based data such as travel time and speed is now feasible using technologies such as Bluetooth and microwave sensors. The core benefit of using mobility-based performance specifications is that they can give the contractor more flexibility in construction work scheduling while maintaining an acceptable level of traffic flow. If the level of traffic flow is not maintained, then the contractor is assessed a financial penalty. The penalty is determined by the amount of time where the flow is not maintained at a predetermined condition. To discuss issues and develop guidelines, a task force consisting of UDOT representatives, several representatives from the construction industry, and researchers from Brigham Young University was formed. Through three task force meetings, a set of 12 guidelines were developed, including guidelines about when mobility-based performance specifications should be used and which mobility data should be used. Some of the issues were difficult for the task force members to agree on, and a decision-making theory called the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) was used to find best approaches to deal with some of the difficult issues associated with the implementation of mobility-based performance specifications in highway construction contracts. These guidelines should be reviewed as appropriate in the future as UDOT accumulates experience in using these types of specifications.

Background: When it comes to how Supply Chain (SC) works, it can often be viewed as a chain linking entities together. The linking process can often be viewed as collaboration between two or more SC partners. Without a connection, or collaboration, goods cannot circulate between the beginning of the chain all the way to the end of the chain. This is why collaborating with your partner and being aligned on the same level is important, which is often not the case, as struggles typically appear in the process. When it comes to solutions for these struggles, Artificial Intelligence (AI) tools could be an answer. This study aims to understand this relationship, as there is little to no academic attention towards AI solutions for collaboration in the SC. Purpose: The purpose of this study is to investigate how AI technologies can influence collaboration between SC partners, as well as to understand which could be the outcomes of an AI mediated SC collaboration. Furthermore, the intent is to summarize the findings into a framework for better visualization. Method: To fulfill the purpose of the study, an exploratory qualitative study has been conducted using 13 qualitative interviews with managers and highly skilled individuals in SC, while using an inductive approach. Finally, the data has been analyzed and interpreted using a thematic analysis, which resulted in five dimensions: information automation, AI aided human based decisions, AI based decisions, incentive alignment automation and outcomes of AI mediated collaboration. Conclusion: The study presented a new framework that explains the new dynamic relationship between the AI affected collaboration elements, with information automation sitting at the roots and coordinating the process. Furthermore, by automating information flows, forecasts and analyses could also be automated, making the incentive automation and decision making elements faster and better focused on real data, thus strengthening the outcomes of the collaboration. Lastly, an AI mediated collaboration could affect the trust among partners, as well as how power dynamics work in a partnership.

Bien que la spirométrie incitative (SI) face partie intégrante des soins périopératoires, son utilisation et impact chez les patients demeurent incertaines, particulièrement lorsqu’elle est initiée en préopératoire. Dans cette étude clinique randomisée prospective à simple insu, l'objectif primaire était de déterminer si un programme préopératoire d'exercice inspiratoire basé sur la SI avait un impact sur les complications pulmonaires après une chirurgie thoracique. Un total de 141 patients à risque de complications pulmonaires a été analysé, soit 72 dans le groupe SI + soins usuels et 69 dans le groupe soins usuels. L'incidence de complications pulmonaires était de 38,3%. Une diminution significative de l’atélectasie pulmonaire avec impact clinique a été observée chez le groupe SI + soins usuels en comparaison au groupe soins usuels (SI + soins usuels 9,7% vs soins usuels 23,2%, p = 0,031). L'impact semblait bénéficier davantage aux patients ayant eu une VATS ou lobectomie pulmonaire. Dans une analyse multivariée tenant compte des facteurs confondants, le groupe soins usuels développait plus d’atélectasie pulmonaire avec impact clinique que le groupe SI + soins usuels (OR 3,046, IC95% :1,108 - 8,372). L'incidence des autres complications pulmonaires était similaire entre les deux groupes. Le séjour hospitalier était de < 3 jours dans 34,7% du groupe SI + soins usuels et dans 20,3% du groupe soins usuels (p = 0,062). Donc, l'initiation de la spirométrie incitative en préopératoire chez les patients à risque de complications pulmonaires pourrait faire partie des stratégies de prévention utilisées en préhabilitation. / Although incentive spirometry (IS) is an integral part of perioperative care, its impact on pulmonary complications remains unclear, particularly when initiated preoperatively. In this randomized, single-blind prospective clinical study, the primary objective was to determine if a preoperative inspiratory exercise program based on IS had an impact on pulmonary complications after a thoracic surgery. A total of 141 patients at risk of pulmonary complications were analyzed, 72 in the IS + usual care group and 69 in the usual care group. In our study, the incidence of pulmonary complications was 38.3%. A significant decrease in pulmonary atelectasis with clinical impact was observed in the IS + usual care group compared to the usual care group (IS + usual care 9.7% vs usual care 23.2%, p = 0.031). The impact seemed to benefit patients who had a VATS or pulmonary lobectomy. In a multivariable analysis considering confounding factors, the usual care group developed more pulmonary atelectasis with clinical impact than the IS + usual care group (OR 3.046, 95%CI:1.108 - 8.372). The incidence of other pulmonary complications was similar between the two groups. The hospital stay was < 3 days in 34.7% of the IS + usual care group and in 20.3% of the usual care group (p = 0,062). In conclusion, the initiation of IS preoperatively in patients at risk of pulmonary complications could be part of the prevention strategies used in prehabilitation.

High and medium-voltage digital substations play an essential role in the energy transition since they are part of the equipment required to deploy smart grids. With the gradual increase of smart grids, energy systems are becoming more flexible with the growing penetration of renewable energies and distributed energy generation. Simultaneously, the energy system’s efficiency increases, with load supply precisely where required and reduced losses. Medium voltage stations have not been upgraded gradually like high voltage stations; therefore, most of Stockholm’s medium voltage stations are considered old and do not include digital remote monitoring or remote-control features. These conventional stations must be retrofitted with digital technology or replaced with new digitized stations. Previous studies show the technical potential of updating non-digitized stations to reduce interruption times. Still, a systematic assessment of these types of projects’ profitability is missing. This project aims to perform a techno-economic assessment for retrofitting conventional urban medium voltage substations with digital technology, modeling different configurations of digitalization (levels 1 and 2) to suggest the most convenient set-up, balancing the technical and economic facets. Furthermore, it investigates the prospect and profitability of reducing interruption times by 50% with the digitization of substations. The methodology proposed used a reference test system based on the most representative type of network for an urban medium voltage network in Stockholm: A Double cable – open loop structure consisting of 5 single cable secondary substations. A calculation method was performed to obtain the expected results evaluating all the possible combinations of digitalized stations in the feeder line. Results suggest that the best outcome is formed by the last station retrofitted with remote control (level 2) and the other four stations with monitoring (level 1). This setup could reduce SAIDI by 71% and the total customer costs by 26.3%. To make this outcome profitable, a reduction in Omexom Labor Costs of 13.6% is required if a discount rate of 7% is used, but if this value is below 4.65%, a reduction in Labor Costs is unnecessary. Furthermore, results show that a set-up of 5 monitoring digitized stations can reduce SAIDI by 56.8%. Thus, it aligns with Ellevio’s objective to reduce by half their interruption times. A reduction of 12.9% in Labor Costs would be required to achieve this as a profitable setup; on the other hand, if the discount rate is below 4.65%, it is unnecessary. / Digitala hög- och medelspänningsstationer spelar en avgörande roll i energiomställningen eftersom de är en del av den utrustning som krävs för att implementera smarta elnät. Med den gradvisa ökningen av smarta elnät blir energisystemen mer flexibla med den ökande penetrationen av förnybar energi och distribuerad energiproduktion. Samtidigt ökar energisystemets effektivitet, med lastförsörjning precis där det behövs och minskade förluster. Medelspänningsstationerna har inte uppgraderats gradvis som högspänningsstationerna; därför anses de flesta av Stockholms medelspänningsstationer vara gamla och inkluderar inte digital fjärrövervakning eller fjärrstyrningsfunktioner. Dessa konventionella stationer måste antingen uppgraderas med digital teknik eller ersättas med nya digitaliserade stationer. Tidigare studier visar den tekniska potentialen att uppdatera icke-digitaliserade stationer för att minska avbrottstiderna, men en systematisk bedömning av lönsamheten för sådana projekt saknas. Detta projekt syftar till att utföra en teknisk-ekonomisk utvärdering för att uppgradera konventionella urbana medelspänningsstationer med digital teknik, genom att modellera olika konfigurationer av digitalisering (nivå 1 och 2) för att föreslå den mest lämpliga uppställningen, där tekniska och ekonomiska aspekter balanseras. Dessutom ska möjligheterna och lönsamheten för att minska avbrottstiderna med 50% genom digitalisering av stationer undersökas. Den föreslagna metoden använder ett referenstestsystem baserat på den mest representativa typen av nätverk för ett urbant medelspänningsnät i Stockholm: en dubbelkabel - öppen slingstruktur bestående av 5 enskilda kabelunderstationer. En beräkningsmetod användes för att få de förväntade resultaten genom att utvärdera alla möjliga kombinationer av digitaliserade stationer i matarledningen. Resultaten antyder att det bästa resultatet uppnås genom att den sista stationen uppgraderas med fjärrstyrning (nivå 2) och de andra fyra stationerna med övervakning (nivå 1). Denna uppställning kan minska SAIDI med 71% och totala kundkostnader med 26.3%. För att göra detta resultat lönsamt krävs en minskning av Omexom arbetskostnader med 13.6% om en diskonteringsränta på 7% används, men om detta värde är under 4.65% behövs ingen minskning av arbetskraftskostnader. Dessutom visar resultaten att en uppställning med 5 övervakningsdigitaliserade stationer kan minska SAIDI med 56.8%. Detta stämmer överens med Ellevios mål att halvera sina avbrottstider. En minskning av arbetskraftskostnader med 12.9% skulle krävas för att uppnå detta som en lönsam uppställning. Å andra sidan, om diskonteringsräntan är under 4.65%, finns det ingen anledning att minska arbetskraftskostnader.

Gardening has been proven to have multiple health benefits, both mentally and physically. It is a common activity and it’s estimated that almost 78% of home-owners in the USA do it on a regular basis. Cities are growing and have created the challenge to make room for new green spaces to preserve the current biodiversity. This makes preserving or creating garden diversity more important than ever. This study investigates if a user interface could potentially impact and create incentive in gardening for users, with the help of personalized garden information. A prototype was developed and tested in collaboration with Husqvarna Group. The prototype was tested on 5 participants over a 10 day period combined with a qualitative interview to find out if it generated incentive for gardening. The study was done as a conceptual proof of concept and the results were evaluated using the Technology Acceptance Model (TAM). The result implied that the conceptual solution would be perceived useful and accepted on the condition that it provides a personalized user experience. Future research is suggested to look into how to achieve a personalized user experience for user interfaces for gardening. / Trädgårdsarbete har visat sig ha flera hälsofördelar, både mentalt och fysiskt. Det är en vanligt förekommande aktivitet och det uppskattas att nästan 78% av att alla husägare i USA gör det regelbundet. Moderna städers tillväxt har resulterat i en utmaning att skapa nya grönområde för att bevara den nuvarande biologiska mångfalden. Den tillväxten gör det viktigare än någonsin att bevara eller skapa ny biologisk mångfald i trädgårdarna. Denna studie undersöker om mobila gränssnittet potentiellt kan påverka och skapa incitament i trädgårdsarbete för användare med hjälp av personlig information om trädgården. En prototyp utvecklades och testades i samarbete med Husqvarna Group. Prototypen testades på 5 deltagare under en 10-dagarsperiod i kombination med en kvalitativ intervju. Detta för att ta reda på om det genererade incitament för trädgårdsarbete. Studien gjordes som ett konceptet-test och resultaten utvärderades med efter: Technology Acceptance Model (TAM). Resultatet visade att den konceptuella lösningen skulle upplevas användbar och accepterad, under förutsättning att den ger en personlig användarupplevelse. Framtida forskning föreslås att undersöka hur man kan uppnå en personlig användarupplevelse med gränssnittet för trädgårdsarbete.